Chapter 52 of the Internal Revenue Code of 1986, referred to in pars. (2)(A) and (7)(A), is classified generally to chapter 52 (§ 5701 et seq.) of Title 26, Internal Revenue Code.
2006—Par. (2). Pub. L. 109–177, § 121(b)(6), which directed amendment of par. (2) by substituting “State or local cigarette taxes in the State or locality where such cigarettes are found, if the State or local government” for “State cigarette taxes in the State where such cigarettes are found, if the State” in introductory provisions, was executed by making the substitution for “State cigarette taxes in the State where such cigarettes are found, if such State”, to reflect the probable intent of Congress.
Pub. L. 109–177, § 121(a)(1), substituted “10,000 cigarettes” for “60,000 cigarettes” in introductory provisions.
Pars. (6), (7). Pub. L. 109–177, § 121(b)(1), added pars. (6) and (7).
2002—Par. (5). Pub. L. 107–296 added par. (5) and struck out former par. (5) which read as follows: “the term ‘Secretary’ means the Secretary of the Treasury.”
1986—Par. (2)(A). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1983—Par. (3). Pub. L. 97–449 substituted “subtitle IV of title 49” for “the Interstate Commerce Act”.
Amendment by Pub. L. 107–296 effective 60 days after
Pub. L. 95–575, § 4, “(a) Except as provided in subsection (b), this Act [enacting this chapter, amending section 1961 of this title and sections 781 and 787 of former Title 49, Transportation, and enacting provisions set out as a note under this section] shall take effect on the date of its enactment [“(b) Sections 2342(b) and 2343 of title 18, United States Code as enacted by the first section of this Act, shall take effect on the first day of the first month beginning more than 120 days after the date of the enactment of this Act [
Pub. L. 95–575, § 5,